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ORD CC 08/28/79 - Delinquent tax collectionORDINANCE NO. 79-13 AN ORDINANCE PROVIDING FOR CERTAIN COLLECTION EXPENSE IN CONNECTION WITH DELINQUENT TAXES OWED TO THE CITY OF HUNTSVILLE (HEREAFTER REFERRED TO AS "JURISDICTION"); RESCINDING ALL PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND DECLARING THAT ATTENDANT FACTS NECESSI- TATE IMMEDIATE ACTION. BE IT ORDAINED BY THE CITY OF HUNTSVILLE SECTION 1. It shall be the declared policy of Jurisdiction that the expenses of maintaining records on delinquent taxes owed to Jurisdiction and of collecting such taxes, now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses; and to effectuate this policy, Jurisdiction hereby orders that such costs be charged against the delinquent properties and their owners as "Collection Expenses" as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each such costs is attributable. SECTION 2. Whenever any delinquent taxes owed to Jurisdiction are collected, by suit or otherwise, Jurisdictions' Tax Assessor- Collector shall charge One Dollar ($1.00) per year for each year listed on each receipt issued for such tax payments, this charge to be a Collection Expense and collected at the time of payment of the delinquent taxes. SECTION 3. Whenever any accounts for delinquent taxes owed to Jurisdiction are placed in the hands of its Attorney for collection, Page 1 of 5 the Jurisdiction's Tax Assessor - Collector shall furnish all affi- davits, certified copies of records of Jurisdiction's Tax Office and such other evidence as may be in his possession by virtue of such office and which are requested by Jurisdiction's Attorney, and the Assessor - Collector shall collect a cost or charge of One Dollar ($1.00) for each affidavit, each certified copy of records and any other item of evidence furnished upon request, this cost to be a Collection Expense which shall be collected at the time of payment of the delinquent taxes, before or after suit. SECTION 4. Whenever certified copies of records of other govern- mental agencies are needed for preparing, filing and /or prosecuting suits and claims for delinquent taxes and these are obtained by or for Jurisdiction's Attorney, the actual costs charged for such certified copies by the governmental agencies furnishing them shall be Collection Expenses and shall be collected at the time of pay- ment of the delinquent taxes, before or after suit. SECTION 5. All taxes, penalties, interest and costs owed to Juris- diction are required by law to be paid in cash. At its sole dis- cretion and as a convenience to property owners, Jurisdiction may accept checks, money orders or drafts in payment of these obliga- tions, but all such checks and other items are received subject to final payment in cash as required by law. If any check or other items is returned unpaid because of insufficient funds or for any other reason, Jurisdiction shall be entitled to and shall collect Page 2 of 5 a Collection Expense charged in an amount to be fixed from time to time in motion(s) duly approved by Jurisdiction governing body. Until otherwise changed, the Collection Expense provided for in this Section shall be Ten Dollars ($10.00) for each time a check or other item is returned unpaid. SECTION 6. Jurisdiction's designated Attorney, whether a salaried lawyer employed by Jurisdiction or an attorney retained under a de- linquent tax collection contract, shall assist, by suit or other- wise, in the collection of delinquent taxes owed to Jurisdiction, and to recover such costs, Jurisdiction shall be entitled to and shall collect a Collection Expense of fifteen percent (15 %) of the delinquent taxes and penalty (including any "interest" owed) due on each delinquent property at the time of collection, before or after suit and /or foreclosure sale, provided further that as to payment of taxes delinquent and owing from the most current year, the Col- lection Expense as to that year shall be added as specified above at the maximum of fifteen percent (15 %) only in the following per- centages and in the following months of the calendar year next succeeding the year for which taxes are due during which payment is made: February - zero percent (0 %); March - three percent (3 %); April - six percent (6 %); May - nine percent (9 %); June - twelve percent (12 %); July and thereafter - fifteen percent (15 %). Page 3 of 5 SECTION 7. If any provision of this Ordinance or the application thereof to any person or circumstances is held to be invalid, such invalidity shall not affect other provisions or applications of this Ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are declared to be severable. It is further specifically provided that if any of the Collection Expenses herein provided ever should be determined upon final adjudication to be in excess of the amount(s) allowed by any applicable law(s), then any such collection expense nevertheless shall be valid and collectible for the maximum amount(s) allowed by law, the same as if such maximum amount(s) had been spe- cifically ordained herein in words and figures. SECTION 8. If it ever should be determined by a final adjudication that this action should have been in some form other than an Ordinance, then and in that event, the above and foregoing shall be considered to have been passed, approved and adopted by the governing body of Jurisdiction as a Resolution or an Order or in whatever form is le- gally necessary under Articles 1041, 1042, and 1175, Vernon's Annotated Texas Statutes, or any other applicable statute, to impose the charges above specified. SECTION 9. Further, Jurisdiction, pursuant to the provision of Article 1060(a) of Vernon's Annotated Texas Statutes, and to the ex- tent it is not inconsistent with all of the foregoing portions of this Ordinance or provisions of any other Ordinance or Resolution heretofore Page 4 of 5 remedies in the collection of delinquent taxes provided by Chapter 122 of Vernon's Annotated Texas Statutes, it being the intent of Jurisdiction to augment and not abrogate the rights provided to Jur- isdiction under the Constitution and all other applicable statutes. SECTION 10. This Ordinance shall be effective on or after 4/e/57- , 19%/ p . PASSED, APPROVED AND ADOPTED ON THE ani DAY OF AUGUST, 1979. ATTEST: APPROVED AS TO FORM: CITY TTORNE MORRIS I. WALLER, MAYOR Page 5 of 5